Robert Conde Del'Giudice - Page 5

- 4 -
The Appeals officer accepted, as presented on the “updated”
Form 433-A, petitioner’s total joint monthly income amount of
$3,832. He accepted as necessary joint monthly “living expenses”
the amounts claimed or substantiated by petitioner for “Food,
Clothing and Miscellaneous, Housing and Utilities,
Transportation, Health Care, Taxes, and Court Ordered Payments”
to his former wife. The Appeals officer did not accept as
necessary living expenses, unverified “other” expenses of $200,
and he allowed only $160 of claimed credit card expenses of $200.
The allowed monthly joint necessary living expenses amounted to
$3,440, or $392 less than monthly income.
The Appeals officer reviewing the case informed petitioner
that he was going to recommend that the levy action be sustained
because petitioner was able to pay more toward his tax
liabilities than he had offered. Petitioner was invited to
submit a new OIC if his financial conditions were to change, and
he was admonished to file with remittance a Federal income tax
return for 2004, which at that time remained unfiled. The
Appeals team manager, in a separate letter, informed petitioner
that his OIC was rejected because “an amount larger than the OIC
appears to be collectible. We do not have authority to accept an
OIC in these circumstances.”